That may be true (I haven't checked), but my guess is that germany (and most other western nations) offer a lot more government services for that level of tax. Taxing the middle class here the same as say, norway doesn't make sense unless you offer the same services. My half-decent insurance plan is one of my biggest monthly expenses and I'm lucky that it doesn't impact me too much. Many other "middle-class" people are barely getting by as it is.